Section 63-3004 - INTERNAL REVENUE CODEThe term "Internal Revenue Code" means the Internal Revenue Code as amended and in effect on the first day of January 2024, except that Internal Revenue Code section 85 is applied as in effect on January 1, 2020.
[63-3004, added 1959, ch. 299, sec. 4, p. 613; am. 1961, ch. 328, sec. 1, p. 622; am. 1963, ch. 339, sec. 1, p. 971; am. 1965, ch. 316, sec. 1, p. 880; am. 1967, ch. 294, sec. 1, p. 828; am. 1969, ch. 319, sec. 2, p. 982; am. 1970, ch. 222, sec. 2, p. 621; am. 1971, ch. 302, sec. 1, p. 1242; am. 1972, ch. 398, sec. 1, p. 1149; am. 1973, ch. 44, sec. 1, p. 79; am. 1974, ch. 56, sec. 1, p. 1118; am. 1975, ch. 12, sec. 1, p. 17; am. 1976, ch. 3, sec. 1, p. 12; am. 1977, ch. 1, sec. 1, p. 3; am. 1978, ch. 138, sec. 1, p. 313; am. 1979, ch. 255, sec. 1, p. 678; am. 1981, ch. 80, sec. 1, p. 113; am. 1982, ch. 11, sec. 1, p. 16; am. 1983, ch. 97, sec. 1, p. 209; am. 1984, ch. 35, sec. 1, p. 55; am. 1985, ch. 131, sec. 1, p. 326; am. 1986, ch. 11, sec. 1, p. 53; am. 1987, ch. 93, sec. 1, p. 176; am. 1988, ch. 2, sec. 1, p. 3; am. 1988, ch. 373, sec. 1, p. 1107; am. 1989, ch. 7, sec. 1, p. 8; am. 1990, ch. 34, sec. 1, p. 49; am. 1991, ch. 7, sec. 1, p. 18; am. 1991, ch. 55, sec. 1, p. 99; am. 1992, ch. 5, sec. 1, p. 10; am. 1993, ch. 1, sec. 1, p. 3; am. 1994, ch. 38, sec. 1, p. 56; am. 1995, ch. 79, sec. 1, p. 209; am. 1996, ch. 24, sec. 1, p. 59; am. 1997, ch. 19, sec. 1, p. 29; am. 1998, ch. 52, sec. 1, p. 206, am. 1999, ch. 27, sec. 1, p. 39; am. 2000, ch. 16, sec. 1, p. 32; am. 2001, ch. 58, sec. 1, p. 110; am. 2002, ch. 59, sec. 1, p. 127; am. 2003, ch. 350, sec. 1, p. 937; am. 2004 , ch. 20, sec. 1 , p. 22; am. 2005 , ch. 14, sec. 1 , p. 41; am. 2006 , ch. 242, sec. 1 , p. 736; am. 2007 , ch. 13, sec. 1 , p. 24; am. 2008 , ch. 6, sec. 1 , p. 7; am. 2008 , ch. 319, sec. 1 , p. 882; am. 2009, ch. 35, sec. 1, p. 105; am. 2009, ch. 228, sec. 1, p. 711; am. 2011 , ch. 1, sec. 1 , p. 3; am. 2012 , ch. 2, sec. 1 , p. 4; am. 2013 , ch. 1, sec. 1 , p. 3; am. 2014 , ch. 10, sec. 1 , p. 13; am. 2015 , ch. 13, sec. 1 , p. 17; am. 2016 , ch. 1, sec. 1 , p. 3; am. 2017 , ch. 5, sec. 1 , p. 17; am. 2018 , ch. 3, sec. 1 , p. 7; am. 2018 , ch. 46, sec. 1 , p. 111; am. 2018 , ch. 198, sec. 1 , p. 445; am. 2019 , ch. 2, sec. 1 , p. 4; am. 2019 , ch. 161, sec. 11 , p. 543; am. 2020 , ch. 17, sec. 1 , p. 54; am. 2021 , ch. 8, sec. 1 , p. 9.]Amended by 2024 Session Laws, ch. 1,sec. 1, eff. 2/1/2024, retroactive to 1/1/2024.Amended by 2023 Session Laws, ch. 1, sec. 1, eff. 2/15/2023, retroactive to 1/1/2023.Amended by 2022 Session Laws, ch. 7, sec. 1, eff. 2/23/2022, retroactive to 1/1/2022.Amended by 2021 Session Laws, ch. 8, sec. 1, eff. 2/18/2021 (retroactive to 1/1/2021).Amended by 2020 Session Laws, ch. 17, sec. 1, eff. 2/18/2020 (retroactive to 1/1/2020).Amended by 2019 Session Laws, ch. 161, sec. 11, eff. 2/4/2019 (retroactive to 1/1/2019).Amended by 2019 Session Laws, ch. 2, sec. 1, eff. 2/4/2019 (retroactive).Amended by 2018 Session Laws, ch. 198, sec. 1, eff. 1/1/2018 (retroactive).Amended by 2018 Session Laws, ch. 46, sec. 1, eff. 1/1/2018 (retroactive).Amended by 2018 Session Laws, ch. 3, sec. 1, eff. 1/1/2018 (retroactive).Amended by 2017 Session Laws, ch. 5, sec. 1, eff. 1/1/2017 (retroactive).Amended by 2016 Session Laws, ch. 1, sec. 1, eff. 1/1/2016 (retroactive).Amended by 2015 Session Laws, ch. 13, sec. 1, eff. 1/1/2015 (retroactive).Amended by 2014 Session Laws, ch. 10, sec. 1, eff. 1/1/2014 (retroactive).Amended by 2013 Session Laws, ch. 1, sec. 1, eff. 1/1/2013 (retroactive).Amended by 2012 Session Laws, ch. 2, sec. 1, eff. 1/1/2012 (retroactive).Amended by 2011 Session Laws, ch. 1, sec. 1, eff. 1/1/2010 (retroactive).See 2013 Session Laws, ch. 1, sec. 2.